In order to establish a sound corporate governance system, strengthen supervisory functions, and enhance management capabilities for our company, we have established an Audit Committee in accordance with Article 3 of the "Regulations Governing the Exercise of Authority by Audit Committees of Publicly Traded Companies" in June 2020.

Purpose of the Audit Committee

The primary objectives of the Audit Committee's operation are to supervise the following matters:

1.The fair presentation of the company's financial statements.

2.The appointment (or dismissal), independence, and performance of certified public accountants.

3.The effective implementation of the company's internal controls.

4.The company's compliance with relevant laws and regulations.

5.The management of existing or potential risks within the company.

Authority of the Audit Committee

1.Formulate or amend the internal control system in accordance with Article 14-1 of the Securities Exchange Act.

2.Assess the effectiveness of the internal control system.

3.Formulate or amend the procedures for handling significant financial transactions, such as the acquisition or disposal of assets, engaging in derivative transactions, lending funds to others, and providing endorsements or guarantees for others, in accordance with Article 36-1 of the Securities Exchange Act.

4.Matters involving the interests of directors themselves.

5.Significant asset or derivative transactions.

6.Significant lending of funds, endorsements, or guarantees.

7.The issuance, offering, or private placement of equity-related securities.

8.The appointment, dismissal, or compensation of certified public accountants.

9.The appointment or dismissal of financial, accounting, or internal audit supervisors.

10.Annual financial reports and semi-annual financial reports.

11.Other significant matters stipulated by the company or regulatory authorities.

Audit Committee Members

Convener: Chen, Chiu-Yueh

Member: Tsai, Ming-Tang

Member: Lin, Tsai-Chih

Member: Wu, Guo-Shi

Key Focuses of the Audit Committee for 2023

1.Review financial reports:

The 2022 annual financial report and the financial statements for the first to third quarters of 2023 have been audited/reviewed by PricewaterhouseCoopers, and no inconsistencies have been found.

2.Compliance with regulations:

Formulate and amend in accordance with current laws and regulations.

3.Significant lending of funds, endorsements, or guarantees:

Review the fund lending cases between subsidiaries.

4.Assess the effectiveness of the internal control system.

Operating Status for 2023

Attendance status for the year 2023.

Note 1: ◎ personally attended, ☆ delegated attendance, ＊ absent.

Note 2: Appointed on 2023/06/21

File download.

▸ Audit Committee organizational Regulations.pdf

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